Auditing, Corporate Governance and Financial Reporting Quality

Dear Colleagues,

The fields of auditing, corporate governance and financial reporting quality are crucial for ensuring the transparency, accountability and efficiency of financial markets. In recent years, the complexity and scope of financial operations have increased significantly, necessitating more robust frameworks for auditing and governance. This Special Issue aims to explore the latest advancements and challenges in these areas, particularly in light of the ongoing regulatory changes and technological innovations.

This Special Issue will focus on the critical role that effective auditing practices and strong corporate governance structures play in enhancing the quality of financial reporting. We welcome research that investigates the mechanisms through which auditing and governance impact financial transparency and reliability, as well as studies that examine the implications of regulatory changes on these practices. The topics of interest include, but are not limited to, the detection and prevention of financial misstatements, the influence of governance structures on financial reporting quality and the role of auditor independence in maintaining the integrity of financial information.

The research questions for this publication include, but are not limited to, the following:

• How do innovative auditing practices contribute to the detection and prevention of financial misstatements?
• What is the impact of corporate governance mechanisms on the quality of financial reporting?
• How do regulatory changes influence auditing and corporate governance practices?
• What role does auditor independence play in ensuring financial reporting quality?
• How do different regulatory environments affect auditing and governance practices?

We invite original contributions in English that focus on these and related issues. Contributions should provide detailed experimental and theoretical results, and the data and core findings need to be presented in at least one diagram or chart. We encourage papers that employ a variety of research methods, including quantitative, qualitative and mixed-method approaches.

We aim to give attention to a diversity of authors and contexts, and encourage submissions from researchers around the globe.

Dr. Hongkang Xu
Guest Editor

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Journal of Risk and Financial Management is an international peer-reviewed open access monthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

• auditing
• corporate governance
• financial reporting quality
• accountability
• regulatory changes
• financial misstatements
• governance structures
• auditor independence